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Change in Accounting for Deferred Compensation Plans
Accounting for Deferred Compensation Plans
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb32.pdfOpinion 91-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the library board. Prior inconsistent opinions superseded. You ask whether library fund moneys of the village public … of its trustees. Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… General’s case was investigated by Investigator Ismael Hernandez with support from Legal Support Analyst Jacqui …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandSteuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4City of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not … budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore ways to make the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5West Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … to audit the District’s finances or LOSAP as required by law. The Board did not ensure that grants were properly … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… did not prepare bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Housing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… funds are not free money and those who treat such funds as their own personal piggy bank will be brought to justice and … restitution to the New York City Department of Education (DoE) at the time of sentencing, sign a confession of judgment … personal expenses including jewelry, a family wedding and home renovations. Hiller had been ICDC’s former assistant …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts … examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for … students should be receiving a minimum of 120 minutes of PE during the course of five classes per week. For grades …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… should have easy access to information about their school districts’ finances,” DiNapoli said. “Voters need this … to make informed decisions on how they will vote on school budgets. District officials have a responsibility to … to the public.” Auditors examined 13 randomly selected school districts from around the state. The audit, covering …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkBaldwinsville Central School District – Fuel Inventory (2022M-106)
Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/baldwinsville-central-school-district-2022-106.pdfMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… comply with the purchasing policy and General Municipal Law when procuring goods and services. Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… through the Fund’s In-State Private Equity Program, which is designed to make profitable investments in New York … in businesses across the state have returned hundreds of millions of dollars to the state pension fund and created … in the nation. Over the past 20 years, 82 percent of the cost of benefit payments has been funded by investment …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… to District officials, individuals were given higher levels because of degree completion, work experience, … supporting why those nine employees received an initial salary at those particular levels. Key Recommendations … Properly document the reasons for any starting salary that exceeds the established entry level rate. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … level, as required. Finally, the District did not post the test results of the resampled potable water outlets on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Hauppauge Union Free School District – Leave Accruals (2022M-150)
… complete report – pdf] Audit Objective Determine whether Hauppauge Union Free School District (District) officials … Determine whether Hauppauge Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2